Non-filing of GSTR for Some Period Does not Warrant Retrospective Cancellation of GST Registration : Delhi HC [Read Order]

The petitioner was not adequately informed about the prospective retrospective cancellation in the Show Cause Notice
GSTR - Cancellation of GST Registration - Delhi High Court - TAXSCAN

The Delhi High Court has ruled that merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with a retrospective date also covering the period when the returns were filed and the taxpayer was compliant. Justice Sanjeev Sachdeva and Justice Ravinder…

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